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| The Tax Publishers2020 TaxPub(DT) 3432 (Ind-Trib) INCOME TAX ACT, 1961
Section 194C
Services of lifting material and disposal of hospital waste from the premises of assesse could not be said to be in the nature of technical, managerial or consultancy services as envisaged in section 194J and, therefore, same were covered under the provision of section 194C and assessee was, therefore, not liable to deduct tax under section 194J.
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Tax deduction at source - Under section 194C or 194J - Payments made by hospital towards collection and disposal of waste -
Assessee-hospital claimed payment made towards collection and disposal of waste after deducting tax under section 194C. AO held that payment was liable for TDS under section 194J.Held: Services of lifting material and disposal of hospital waste from the premises of assesse could not be said to be in the nature of technical, managerial or consultancy services as envisaged in section 194J and, therefore, same were covered under the provision of section 194C and assessee was, therefore, not liable to deduct tax under section 194J.
Followed:ITO v. Gujarat Fluoro Chemicals Ltd. in ITA Nos. 1983, 1984 and/2012 dt.31-10-2013.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2015-16
IN THE ITAT, INDORE BENCH
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